O interesse dos alunos de Ciências Contábeis da FEAAC na execução orçamentária da Universidade Federal do Ceará

Abstract

The Federal University of Ceará is part of the federal network of higher education linked to the Ministry of Education in which it has played an important role in the process of improving education in the country and training professionals to work in the labor market. For this, the University receives a large volume of resources for various investments and for achieving excellence in teaching its students. This research has the general objective of a study about the interest of students of accounting sciences in the budget execution of the Federal University of Ceará in the period from 2014 to 2017. From the observation of the resources received by the University and to reach its main objective was verified the necessity of the production of this work. For this, a bibliographic review and a documentary research on the budget execution and on the Laws that involved the transparency and the access to the information were made. To reach the proposed objectives, a questionnaire was applied with 135 students of the accounting sciences course. When analyzing the answers of the questionnaires, it was noticed that there is interest in verifying the budgetary execution of the University, although there are difficulties in understanding the budget balance sheets.